Today it is impossible to manage a business operation without accurate and timely accounting information. Managers and employees, lenders, suppliers, stockholders, and government agencies all rely on the information contained in two financial statements. These two reports — the balance sheet and the income statement — are summaries of a firm’s activities during a specific time period. They represent the results of perhaps tens of thousands of transactions that have occurred during the accounting period.

Accounting is the process of systematically collecting, analyzing, and reporting financial information. The basis product that an accounting firm sells is information need for the clients.

Many people confuse accounting with bookkeeping. Bookkeeping is a necessary part of accounting. Bookkeepers are responsible for recording the financial data that the accounting system processes.

The primary users of accounting information are managers. The firm’s accounting system provides the information dealing with the revenues, costs, accounts receivables, amounts borrowed and owed, profits, return on investment, and the like. This information can be complied for the entire firm; for each product; for each sales territory, store, or individual salesperson; for each division or department; and generally in any way that will help those who manage the organization. Accounting information helps managers plan and set goals, organize, motivate, and control. Lenders and suppliers need this accounting information to evaluate credit risks. Stockholders and potential investors need the information to evaluate soundness of investments, and government agencies need it to confirm tax liabilities, confirm payroll deductions, and approve new issues of stocks and bonds. The firm’s accounting must be able to provide all this information, in the required form.

3. Говорение

3.1. Прочитайте текст, составьте вопросы и перескажите текст

Criticizing an Employee Often Produces Angry and Defensive Reactions

Staff appraisal interviews are no fun. Many managers simply do not bother, because they are worried about how staff may react to criticism of their work.

Yet telling staff how they are doing can motivate and it can produce extra efficiency and performance. Feedback is especially important for new recruits to help them find their footing.

Criticizing an employee often produces anger. Comments such as «are you saying that 1 am not doing my job properly», or «do not treat me like a child», or even profanity are frequent defensive reactions.

It is recommended to start with an agreement about the way you intend to work together, and to exchange information.

This type of agreement not only works for individuals, but for teams, or groups as well.

When talking to staff ask — do not tell; describe — do not judge; stick to behavior — not personality. The advice is even more important for a small business with few employees as one member of staff with the sulks can upset all the others and therefore lower productivity.

Ask your staff how do they think they are doing and get them to find an area where they think they are weak or could do better.

Sometimes you can see a manager catching the late arrival of an employee. He greets him with a stern look, crossed arms in a condescending manner and gives him a lecture about how many times he has been late recently, and puts a snide question asking what he is going to do about it.

The correct approach would be to ask if there is a problem causing him to bealways late.

This should also be done in -private not across the office or factory floor, thus giving fire’ employee the privacy of discussing matters.

We want to attract your attention to the main two problems: (1) managers’ confidence to talk to staff and (2) handling adverse reactions. It will help remove the air of doom about talking to the boss.

Questions

What reaction to criticism at employees?

What can motivate work?

Whether the attitude of the boss to the beginner is important?

You can give what advice to a firm management?

In what the correct approach to management consists?

Statement

The criticism of the employee often leads to insults and protective reaction.

The estimation of employees of firm is serious action.

Many managers does not interest as to them their employees concern. Meanwhile the attitude of employees to a firm management is very important for work.

The criticism employee can lead to insult and bad work.

It is necessary to interrogate employees that they do of what they think, than would like to be engaged, about their weaknesses and whether they wish to achieve the big success.

We want to attract your attention to the main two problems: (1) managers’ confidence to talk to staff and (2) handling adverse reactions. It will help remove the air of doom about talking to the boss.

4. Грамматика

4.1. Поставьте глагол в нужном времени и завершите предложения

1. I was referring to John when. I told the meeting about our current problem, (to refer, past continuous)

1 . We require suitable candidates to be bilingual. Suitable candidates are require to be bilingual.

2. The Chairman of the Board asked the Managing Director to remain in charge for another year.

The Managing Director is asked to remain in charge for another year.

The entire press corps is interviewing him right now. He is interviewing right now.

They must have stolen the painting between 2 and 3 A.M. The painting is stoled between 2 and 3 A.M.

5. Didn’t anyone tell you to wear a jacket and tie in the restaurant? Has be tolled to wear a jacket and tie in the restaurant ?

4.3.Заполните пропуск нужными предлогами.

My children don’t approve (1)of my smoking. The poor girl burst (2) from tears. Who is responsible (3)for this mess? 1 look forward (4) seeing her again. Marvin was arrested and charged (5)for murder. At Capone was sued (6) about tax evasion. I get very annoyed (7)haw people who don’t queue at bus stops. He was in London (8)at business. Help! The house is (9)at fire! He did it deliberately, (10)for purpose. I’ll have a beer. No, (11)for second thoughts, give me a whisky. You are in charge (12) at this group. The senator is opposed (13)from this new bill.

4.4. Вставьте где необходимо at, in или on

Mozart was born in Salzburg in 1756.

I haven’t seen Kate for a few days. I last saw her inTuesday.

The price of electricity is going up at October.

I’ve been invited to a wedding on 14 February.

Hurry up! We’ve got to go at five minutes.

I’m busy just now but I’11 be with you on a moment.

Jenny’s brother is an engineer but he’s out of work at the moment.

There are usually a lot of parties in New Year’s Eve.

1 hope the weather will be nice on the weekend.

10. At Saturday night went to bed at 11 o’clock.

4.5. Выберете правильный ответ

1. The woman … lives next door is a doctor.

a. who

b. that

c. which

2. I don’t like stories… have unhappy endings.

a. that

b. who

c. whom

3. Everything….. happened was my fault.

a. which

b. that

c. who

4. An architect is someone designs buildings.

a. which

b. that

c. who

5. The machine broke down has now been repaired,

a. which

b. who

c. whose

6.Have you found the keys ….. you lost?

d. —

e. which

f. whose

7. I’m looking for a plant flowers in September.

a. that

b. which

c. who

8. Where can find a shop sells French wine?

d. that

c. who

f. whose

4.6. Используйте следующие модальные глаголы и заполните пропуски

can could have to must might should

A: ‘Where is the spatula? It can. be in this drawer but it’s not here.

B: I just did a load of dishes last night and they’re still in the dish washer. It could be in there. That’s the only other place it must be.

You must. lake your umbrella along with you today. The weatherman on the news said there’s a storm north of here and it might. rain later on this afternoon.

Should we pull over at the next rest stop? I really have to use the bathroom and I don’t know iff can hold it until we get to Chicago.

Oh no! Frank’s wallet is lying on the coffee table. He can have left it here fast

A: Can I borrow your lighter for a minute?

B: Sure, no problem. Actually, you can keep it if you want to. I’ve given up smoking.

I could believe she said that to Megan! She ….. insult her cooking in front of everyone at the party last night. She ….. have just said she was full or had some salad if she didn’t like the meal.

Do you must. chew with your mouth open like that? Geez, it’s making me sickwatching you eat that piece of pizza.

Mrs. Scarlett’s body was found in the lounge just moments ago, and it’s stillwarm! Nobody has left the mansion this evening, so the killer can be someone in thisroom. It can be any one of us!!!

A: I don’t know why Denise starting crying when I mentioned the wedding,B : It can have been what you said about her brother. Or, perhaps she is just nervous. After all, the big day is tomorrow.

Should you always say the first thing that pops into your head? Can you think once in awhile before you speak?

I was reading the book last night before 1 went to bed. I never took it out of this room. It have to be lying around here somewhere. Where must it be?

Mr. Smith: So tell me a little bit about yourself, Mr. Harris. I would like to find out a little bit more about your background.

Mr. Harris: I’ working in the insurance industry for over ten years. I worked for.

Met Life for six years and World Insurance for four and a half. During that time, I heard many good things about Hollings Life Insurance and that’s why I am applying for the new sales position.

Mr. Smith: Tel! me a little about your hobbies and interests.

Mr. Harris: In my spare time, I hike in the mountains outside of town, volunteer at the Sierra Club and play tennis. In fact, I am completing in a tennis tournament this weekend.

Mr. Smith; Really, how long you playing tennis ?

Mr. Harris: I am playing since high school. I love the sport.

Mr. Smith: Great! We like dedication here at Hollings Life. You mentioned you volunteer at the Sierra Club. I am working with them on the sea turtle project. We are tying to create a wildlife sanctuary near the bay.

Mr. Harris: Do you know Frank Harris? He’s my brother. He is working on the same project.

Mr. Smith: I know Frank quite well. Any brother of Frank’s would be a welcome addition to Hollings Life. Just one more thing, we are looking for somebody who is fluent in Spanish; many of our clients are from Mexico.